CLA-2 CO:R:C:F 955964 GGD
Mr. Carlos Aleman
NAFTA Products, Inc.
116 "B" Avenue
Coronado, California 92118
RE: Sardines in Oil, Neither Skinned nor Boned; Pre-Entry
Classification Determination (PC) 892516 Correct as to
Merchandise Described by Importer, Not to Imported Product
Dear Mr. Aleman:
In PC 892516, circulated December 29, 1993, "sardines in
olive oil" and "sardines in oil" were two of the numerous
products classified prior to entry, based upon the importer's
description of the items. The sardines, which were described as
being both skinned and boned, were classified in subheading
1604.13.3000, HTSUSA, the provision for "Prepared or preserved
fish...: Fish, whole or in pieces, but not minced: Sardines...:
In oil, in airtight containers: Other: Skinned or boned," with a
duty rate of 20 percent ad valorem.
Subsequent to the PC determination, samples of the imported
articles were obtained. Customs examination of the goods
revealed that both the "sardines in olive oil" and "sardines in
oil" included both skin and bones. We find that PC 892516 is
correct based upon your pre-entry description of the goods.
However, this letter now provides a binding ruling as to the
tariff classification of the sardine products actually imported.
FACTS:
The article described as "sardines in olive oil" consists of
sardines with skin and bones, pure olive oil, and iodized salt.
The article described as "sardines in oil" consists of sardines
with skin and bones, vegetable (soy bean) oil, and iodized salt.
-2-
ISSUE:
What is the classification of the imported sardine products?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRIs). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRIs may then
be applied. The Explanatory Notes (ENs) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRIs.
Heading 1604, HTSUS, provides for "Prepared or preserved
fish...whole or in pieces, but not minced." The ENs to heading
1604 indicate that among other items, the heading covers fish
prepared or preserved in oil, and that the products remain
classified in the heading whether or not they are put up in
airtight containers. Subheading 1604.13.2000, HTSUS, in which
the goods are properly classified, provides for sardines, in oil,
in airtight containers, that are other than smoked, and are
neither skinned nor boned.
HOLDING:
The articles identified as "Sardines in Olive Oil" and
"Sardines in Oil" are classified in subheading 1604.13.2000,
HTSUSA, the provision for "Prepared or preserved fish...: Fish,
whole or in pieces, but not minced: Sardines...: In oil, in
airtight containers: Other: Neither skinned nor boned." The
applicable rate of duty is 15 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division